# Treas. Reg. § 1.303-1: General.

Source: eCFR as of 2026-10-19 <https://www.ecfr.gov/current/title-26/section-1.303-1>. Interprets 26 U.S.C. § 303.

Section 303 provides that in certain cases a distribution in redemption of stock, the value of which is included in determining the value of the gross estate of a decedent, shall be treated as a distribution in full payment in exchange for the stock so redeemed.